INFORMATION AND COMMUNICATION TECHNOLOGY AND LOCAL GOVERNMENT ACCOUNTING PRACTICE IN AHOADA EAST LOCAL GOVERNMENT AREA OF RIVERS STATE

This study examined Information and Communication Technology (ICT) and Local Government Accounting Practice in Ahoada East Local Government Area of Rivers State. The purpose of this study was to examine the extent to which ICT affect accounting practice of Ahoada-East local government area, treasury department. Specifically, this study sought to achieve the following objectives; ascertain the relationship between computer systems and vouching in Ahoada-East Local Government Area treasury department, ascertain the relationship between internet facilities and financial virement in the treasury department of Ahoada-East Local Government Area, A descriptive survey research design was adopted in this study. This study was conducted in Ahoada-East Local Government Area, accounting (treasury) department. The target population of the study was thirty three (33) senior and forty two (42) junior treasury staff of the council. Four (2) research questions and two (2) hypotheses were formulated to guide this study. The data collected were analyzed using mean (x) and Standard Deviation (SD) in answering the research questions while a t-test was used to test the hypotheses at 0.05 level of significance. The findings of the study revealed a significant relationship between computing system and vouching, significant relationship between internet facilities and financial virement in AELGA treasury department. It was concluded that the Local Government Area should ensure that the ICT Centers are funded properly and utilized for better performance, while it was recommended that government should partner with other IT agencies to organize workshop, seminars and training of staff on the use of ICT and educational facilities.